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Note 11 - Income Taxes - Deferred Tax Assets (Liabilities) (Details) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Excess of tax over financial accounting | $ 973,859 | $ 708,825
Reserve for excess and obsolete inventory | 145,910 | 49,615
Accrued expenses | 0 | 4,305
Accrued interest | 0 | 13,125
Discount amortization | 640,163 | 175,420
Deferred compensation | 0 | 52,500
Net operating loss carryover | 11,057,361 | 9,959,356
Excess of book over tax depreciation | (272,243) | (343,294)
Excess of book over tax work in progress | (253,930) | (587,469)
Valuation allowance | (12,445,765) | (10,257,162)
Deferred Tax Liabilities, Net, Total | (154,645) | (224,779)
Long-term deferred tax asset | 0 | 0
Long-term deferred tax liability | (154,645) | (224,779)
Deferred Income Tax Liabilities, Net | $ (154,645) | $ (224,779)

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